Lawyer Ho Thu Trang, YouMe Law Company Limited answers:
Clause 1, Article 3 of Decree No. 364/2025/ND-CP stipulating the collection level, collection regime, payment, exemption, management and use of road use fees collected per vehicle for automobiles (effective from January 1, 2026) stipulates the following cases of not being subject to fees:
1. Cars specified in Clause 1, Article 2 of this Decree are not subject to road use fees in the following cases:
a) The vehicle is damaged and unusable; the vehicle is discarded, lost and cannot be found, and the vehicle owner requests the revocation of the vehicle registration certificate and license plate according to the provisions of law on road traffic order and safety.
b) The vehicle is confiscated; the vehicle is temporarily detained for 30 days or more.
c) Vehicles temporarily stopping from participating in traffic continuously for 30 days or more.
d) Vehicles of enterprises, cooperatives, unions of cooperatives (hereinafter referred to collectively as enterprises), business households, individual businesses that do not participate in traffic, do not use roads for public transport (only issued Certificates of Inspection and No Inspection Stamps according to regulations on technical safety and environmental protection of road motor vehicles of the Ministry of Construction) or vehicles that are participating in traffic, using roads for public transport (already issued Certificates of Inspection and Inspection Stamps according to regulations on technical safety and environmental protection of road motor vehicles of the Ministry of Construction) switch to not participating in traffic, not using roads for public transport.
Vehicles that do not participate in traffic, do not use roads for public transport specified in this clause are vehicles only used within the scope of: Driver testing center; train station; port; mineral exploitation area; aquaculture, production, processing area of agriculture, forestry, and fishery; traffic construction site, irrigation, energy; entertainment, sports, historical relic areas; hospitals; schools.
e) Vehicles registered and inspected in Vietnam but operating abroad continuously for 30 days or more.
e) The car was stolen within 30 days or more, then found, recovered and returned to the car owner.
Thus, from January 1, 2026, cars in the above case are not subject to road use fees.
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